Internal Audit Reports Post Sarbanes-Oxley: A Guide to Process-Driven Reporting

INDEX

Access to information, 48

Accounting, 47, 48

Accuracy

and automation, 44, 45, 47

and editing process, 144

executive certification, 91

writing standards, 28, 29

Acronyms, use of, 58, 105, 106

Adjectives, 158. See also Modifiers

“Agree,” use of with prepositions, 125

AICPA. See American Institute of Certified Public Accountants (AICPA)

American Institute of Certified Public Accountants (AICPA)

communication guidelines, 38, 39

professional standards, 38

and risk terminology, 16

SAS 61, 38

SAS 112, 38

“Amount” versus “number,” 105

Analytical method of report organization, 74

Annual internal control report, 32, 174

Apostrophes, 135, 136

Appendices

backup documentation, 59

and detailed data, 74

use of, 19

Asia, communication issues, 152

Atkinson, Cliff, 129

Audience

analyzing, 152–157

informal surveys and preferences, 96

Audit committees

Auditor Reports to Audit Committees (SOX Section 204), 31, 172

expanded role of, 20

report format preferences, 06

Audit components

collaboration on, 13–15

noncompliance, disclosure of, 14

traditional, 14, 15

Audit process

collaboration, 10, 13–15, 22, 76, 77, 152

communication skills required, 11–23. See also Communication

core issues, deciding on, 1 5, 16

documentation, 3, 36, 37, 203–210

executive summary, 22, 23, 57, 59

first meeting, 11–13

flowchart, 6, 7, 9

information to include, deciding on, 16–19

linking (synthesis thinking), 19–21, 36

listening skills, 11–13. See also Listening skills

revision and rewriting, 21, 22. See also Editing